BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA
In the result, both the appeals are allowed
ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15
Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)
For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E
delay, the same is hereby condoned and both the appeals are admitted for adjudication.
4. In ITA No. 35/Chd/2022 for A.Y 2014-15 , the assessee has raised the following grounds of appeal:
“1. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in upholding
